# The Social Security Benefit (Computation of Earnings) Regulations 1996, Paragraph 10


Any amount by way of refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E.

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Source: https://www.legislation.gov.uk/uksi/1996/2745/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/social-security-benefit-computation-of-earnings-regulations-1996/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.